Court Orders Tax Authorities to Apply 1996-97 Tax Refund to Arrears, Not Penalty.

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....Tax refund adjustment towards the arrears of the tax - respondent authorities have applied the refund tax towards penalty only but not towards the arrears of tax - the respondent authorities are directed to adjust the tax refundable to the petitioner for the year 1996-97 to the tax arrears instead of penalty - HC....